# 地方税法 / Local Tax Act — 第二条 (Supplementary Provisions, Article 2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二条 (Supplementary Provisions, Article 2)（地方団体の徴収金のうちの優先順位等に関する経過措置） — address `suppl-3571-10/art-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二条（地方団体の徴収金のうちの優先順位等に関する経過措置） — Transitional Measures Concerning Order of Priority, etc. of Local Government Levies caption: machine translation, not official suppl-3571-10/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-2 **第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）第十四条の五の規定は、昭和五十七年十月一日以後に配当し、又は充当する地方団体の徴収金について適用し、同日前に配当し、又は充当する地方団体の徴収金については、なお従前の例による。 suppl-3571-10/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-2/par-1 The provisions of Article 14-5 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to local government levies distributed or appropriated on or after October 1, 1982, and for local government levies distributed or appropriated before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第十七条の二第三項の規定は、昭和五十七年十月一日以後に充当する地方団体の徴収金について適用し、同日前に充当する地方団体の徴収金については、なお従前の例による。 suppl-3571-10/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-2/par-2 The provisions of Article 17-2, paragraph (3) of the New Act apply to local government levies appropriated on or after October 1, 1982, and for local government levies appropriated before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第十八条の二第五項及び第二十条の九の四第二項の規定は、昭和五十七年十月一日以後に納付され、又は納入された地方団体の徴収金について適用し、同日前に納付され、又は納入された地方団体の徴収金については、なお従前の例による。 suppl-3571-10/art-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-2/par-3 The provisions of Article 18-2, paragraph (5) and Article 20-9-4, paragraph (2) of the New Act apply to local government levies paid or remitted on or after October 1, 1982, and for local government levies paid or remitted before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3571-10/art-2/par-1: 第十四条の五 → 地方税法 第十四条の五 (Article 14-5), art-14-5 — https://japanlaw.org/ja/local-tax-act/art-14-5 · https://japanlaw.org/l/325AC0000000226/art-14-5 - suppl-3571-10/art-2/par-2: 新法第十七条の二第三項 → 地方税法 第十七条の二第三項 (Article 17-2, paragraph (3)), art-17-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-17-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-17-2/par-3 - suppl-3571-10/art-2/par-3: 新法第十八条の二第五項 → 地方税法 第十八条の二第五項 (Article 18-2, paragraph (5)), art-18-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-18-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-18-2/par-5 - suppl-3571-10/art-2/par-3: 第二十条の九の四第二項 → 地方税法 第二十条の九の四第二項 (Article 20-9-4, paragraph (2)), art-20-9-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-20-9-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-9-4/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-1/par-1/item-2 - 地方税法 附則第二十二条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-22/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-242, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27